to confirm that a representative of an incapacitated entity is responsible for the GST consequences arising during its appointment;

Taxation Administration Act 1953

to change the basis on which a pay as you go (PAYG) instalment liability is calculated;

Income Tax Assessment Act 1997

to: provide that the outer regional and remote payment made under the Helping Children with Autism package is exempt from income tax; and provide that payments made under the Continence Aids Payment Scheme are exempt from income tax; and

Income Tax Assessment Act 1936

to exempt Commonwealth debt issued in Australia from interest withholding tax. Also enables the Victorian Bushfire Appeal Fund Independent Advisory Panel to use donations for a broader range of purposes than the tax law considers charitable; and makes consequential amendments to the

to: remove the capital gains tax trust cloning exception; provide a limited capital gains tax roll-over for the transfer of certain assets between trusts with the same beneficiaries; allow the roll-over of capital losses and transfer of revenue losses when complying superannuation funds merge; and update the list of deductible gift recipients;

Income Tax Assessment Act 1997

,

Tax Laws Amendment (2006 Measures No. 2) Act 2006

and

Superannuation Legislation Amendment (Simplification) Act 2007

to clarify the circumstances in which income derived by life insurance companies in respect of immediate annuity business qualifies as non-assessable non-exempt income;

Income Tax Assessment Act 1936

and

Income Tax Assessment Act 1997

to provide that the Income Recovery Subsidy for the North Western Queensland floods is not subject to income tax; and

Excise Act 1901

to provide that the blending of spirits constitutes excise manufacture.

to: prevent shareholders of private companies accessing tax-free dividends from the provision of company assets for less than market value; and make consequential amendments; the

Income Tax Assessment Act 1936

,

Income Tax Assessment Act 1997

and

Taxation Administration Act 1953

to extend existing arrangements for tax file number withholding to cover closely held trusts; the

Income Tax Assessment Act 1997

to: provide that the HECS-HELP benefit is exempt from income tax; update the list of deductible gift recipients; and provide that the Global Carbon Capture and Storage Institute Limited is exempt from income tax for a four-year period; and 108 Acts to repeal certain unlimited periods for amending taxpayers’ assessments.

to: freeze indexation of the co-contribution income threshold for the 2010-11 and 2011-12 financial years; and maintain the current matching rate and maximum co-contribution payable on an individual’s eligible superannuation contributions;

Income Tax Assessment Act 1997

to modify the thin capitalisation rules in relation to the application of accounting standards for authorised deposit-taking institutions;

Taxation Administration Act 1953

to enable certain officers to declare that a specified entity is not subject to Commonwealth tax law in relation to a specified transaction;

Income Tax Assessment Act 1936

and

Income Tax Assessment Act 1997

to provide that unexpended income of a special disability trust is taxed at a certain rate; and